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2016 (2) TMI 559 - AT - Central ExciseQuantification of 8% under Rule 6(3)(b) of Cenvat Credit Rules when the Respondents are clearing the exempted final product - whether the demand is clearly hit by the time bar? - Held that:- The clearance of exempted goods and the reversal of 8% of value of the sale on the collection of the 8%, money from the buyers are all in the knowledge of the Department. Hence, we agree with the Ld. Commissioner (Appeals) on the point of time bar. Regarding inclusion of freight for arriving at the value of exempted goods, the Ld. Commissioner (Appeals) recorded that the payment of 8% made by the Respondent was with reference to sale value of the bare pipes and coating cost is as per the contract with the party. Hence, he held that the question of payment of 8% amount on the transportation cost would not arise. The Ld. Commissioner (Appeals) also held that the demand is clearly time barred on the second issue also. He found that the bare pipes cleared from the factory of the Respondent to the Job worker's premises for coating is in terms of permission granted by the Commissioner of Central Excise, Indore. The sale value (contract price) has been adopted by the Respondent for quantifying the 8% amount for reversal. Hence, the Ld. Commissioner (Appeals) concluded that the demand is not sustainable on merit as well as on time bar. On careful consideration of the impugned order and the grounds of appeal, we find no reason to interfere with the impugned order, accordingly, the appeal is dismissed.
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